企业兼并和企业破产都是国有资产重组的重要形式，但在二者之中，一些经济界人士和国有大中型企业的负责人都认为，还是首选兼并为好。他们提出：应加大兼并力度，慎重破产，以加速兼并作为国有资产优化重组的主要途径。据有关权威人士估算，企业破产国家将损失90％的权益，兼 Corporate mergers and bankruptcies are important forms of reorganization of state-owned assets. However, among the two, some people in economic circles and those responsible for large and medium-sized state-owned enterprises believe that mergers and acquisitions are preferred. They suggested that the merger should be strengthened and bankruptcy should be prudent in order to speed up the merger as the main way to optimize and reorganize the state-owned assets. According to estimates by authoritative sources, the bankruptcy state will lose 90% of its equity.